You are an auditor assigned to observe and test your clients physical count of inventory at year-end. For one of your procedures, you have made your own test counts of randomly selected items of the clients inventory. Clearly answer each of the following with respect to the year-end inventory account balance on the general ledger: A.) How could the evidence you selected be used to test the management assertion of completeness? B.) How could you test the management assertion of valuation and what additional evidence would you need to do this? Explain and be specific.